A bill to require the Internal Revenue Service to provide Congress with sufficient notice prior to the closing of any Taxpayer Assistance Center.

II 116TH CONGRESS 1ST SESSION S. 1090 To require the Internal Revenue Service to provide Congress with sufficient notice prior to the closing of any Taxpayer Assistance Center. IN THE SENATE OF THE UNITED STATES APRIL 9, 2019 Mr. ENZI introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To require the Internal Revenue Service to provide Congress with sufficient notice prior to the closing of any Taxpayer Assistance Center. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. NOTICE FROM IRS REGARDING CLOSURE OF 3 TAXPAYER ASSISTANCE CENTERS. 4 Not later than 90 days before the date that a pro- 5 posed closure of a Taxpayer Assistance Center would take 6 effect, the Secretary of the Treasury or the Secretary’s 7 delegate shall submit a report to the Committee on Ways 8 and Means of the House of Representatives and the Com- 9 mittee on Finance of the Senate which provides the rea- 10 VerDate Sep 11 2014 04:04 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1090.IS S1090 kjohnson on DSK79L0C42 with BILLS 2 •S 1090 IS sons for the proposed closure and a description of the tax- 1 payer assistance services which will be provided by the In- 2 ternal Revenue Service after the proposed closure takes 3 effect to taxpayers in any rural city, town, or unincor- 4 porated area which has a population of not more than 5 50,000 inhabitants and would be affected by the proposed 6 closure. 7 Æ VerDate Sep 11 2014 04:04 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S1090.IS S1090 kjohnson on DSK79L0C42 with BILLS